(16) "Voting stock" means shares of capital stock of a corporation entitled to vote generally in the election of directors. Capital stock is the amount of common and preferred shares that a company is authorized to issue, according to its corporate charter.Each share of capital stock shall entitle its holder to one vote. It represents the ownership stake that investors hold in a corporation, and it plays a pivotal role in determining a company's financial health and stability. (c) "Long-term capital gain" is as defined in Section 1222, Internal Revenue Code. (d) "Qualifying stock" means stock that is: (i)(A) common; or. You should list the company's initial shareholders here and include their complete names and addresses. Capital stock, also known as equity capital or share capital, is the total value of shares of ownership in a corporation. For example, shareholders in a C corporation do not need to be US citizens. Carta's platform of software and services helps people manage equity, build businesses, and invest in the companies of tomorrow.